Input tax credit limits clarified for GSTR 3B vs supplier records, setting allowable excess and verification requirements. Clarification addresses reconciliation of Input Tax Credit differences between FORM GSTR-3B and supplier-reported details for 01.04.2019-31.12.2021, explaining that temporary facilitative limits allowed additional ITC subject to the supplier-payment condition, prescribing percentage ceilings for successive subperiods, requiring verification and documentary certification, noting cumulative adjustment mechanics for specified multi-month spans, and limiting application to ongoing scrutiny, audit, adjudication or appeal proceedings for the stated period.